Case Law Details
Gadhbor Metal Impex Vs State of Gujarat & Anr. (Gujarat High Court)
HC directs consideration of application for revocation of cancellation of GST registration on merits
In the case of Gadhbor Metal Impex Vs State of Gujarat & Anr., the Gujarat High Court addressed the issue of the cancellation of the petitioner’s GST registration. The petitioner had initially filed for revocation of the cancellation on January 2, 2023, which was followed by a show-cause notice from the authorities demanding an explanation for the delay. On January 27, 2023, the Assistant Commissioner condoned the delay and forwarded the application for further action. Despite this, the State Tax Officer rejected the revocation application on March 10, 2023, citing the petitioner’s failure to respond to the earlier show-cause notice. The Court found this rejection contrary to the facts, given the earlier order condoning the delay. Consequently, the Court quashed the March 10 order and remanded the case back to the State Tax Officer, instructing them to reconsider the application on its merits and provide the petitioner with a proper hearing. The Court directed that this process be completed within twelve weeks from the receipt of the order. The petition was accordingly disposed of, and the notice discharged.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. Heard learned advocate Mr .Apurva Mehta for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna on advance copy.
2. Issue Notice for final disposal, returnable forthwith. Learned Assistant Government Pleader Mr. Raj Tanna waives service of Notice on behalf of the respondents.
3. Learned advocate Mr. Mehta for the petitioner submitted that the petitioner filed an application for revocation of cancellation of registration number on 02nd January, 202. It was submitted that show-cause notice was issued on 13th January, 2023 to explain the reason for condonation of delay in preferring the application for revocation of cancellation of registration.
3.1 It was submitted that by order dated 27th January, 2023 passed by Assistant Commissioner, Ghatak-98, Jamnagar, the application filed by the petitioner to condone the delay was examined and the same was found in order and accordingly, the delay in filing the application for revocation of cancellation of registration was condoned and the application was forwarded to the jurisdictional authority for further action.
3.2 It was submitted that inspite of the aforesaid facts, by the impugned order dated 10th March, 2023 the Respondent – State Tax Officer, Ghatak-98, Jamnagar, rejected the application for revocation of cancellation of registration on the ground that the petitioner did not reply to the show-cause notice dated 13th January, 2023.
3.3 It was, therefore, submitted that the impugned order dated 10th March, 2023 is contrary to the facts and the order dated 27th January, 2023 passed to condone the delay in preferring the revocation application for cancellation of registration.
4. The aforesaid facts could not be controverted by learned Assistant Government Pleader as the same are explicitly clear on perusal of the order dated 27th January, 2023 and the impugned order dated 10th March, 2023.
5. In view of the above, the impugned order dated 10th March, 2023 passed by the Respondent – State Tax Officer, Ghatak-98, Jamnagar, is hereby quashed and set aside and the matter is remanded back to the State Tax Officer, Ghatak-98, Jamnagar, to consider the application for revocation of cancellation of the registration on merits after giving opportunity of hearing to the petitioner. Such exercise shall be completed within a period of twelve weeks from the date of receipt of copy of this order.
The petition is accordingly disposed of. Notice is discharged.
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